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The impact of accounting information quality on the mispricing of accruals : the case of FRS3 in the UK

Chan, Ann L-C; Lee, Edward; Lin, Stephen - In: Journal of accounting and public policy 28 (2009) 3, pp. 189-206

Persistent link: https://www.econbiz.de/10003874597

Dirty surplus accounting flows and valuation errors

Isidro, Helena; O'Hanlon, John; Young, Steven - In: Abacus : a journal of accounting, finance and business … 42 (2006) 3/4, pp. 302-344

Persistent link: https://www.econbiz.de/10003537480

Dirty surplus accounting flows and valuation errors: discussion

Tarca, Ann - In: Abacus : a journal of accounting, finance and business … 42 (2006) 3/4, pp. 345-353

Persistent link: https://www.econbiz.de/10003537484

Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany

McLeay, Stuart J.; Ordelheide, Dieter; Young, Steven - In: The economics and politics of accounting : …, (pp. 285-316). 2004

Persistent link: https://www.econbiz.de/10002010221

Accounting comparability and the accuracy of peer-based valuation models

Young, Steven; Zeng, Yachang - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2571-2601

Persistent link: https://www.econbiz.de/10011414553

Accounting Comparability and the Accuracy of Peer-Based Valuation Models

Young, Steven - 2017

We examine the link between enhanced accounting comparability and the valuation performance of pricing multiples. Using the warranted multiple method proposed by Bhojraj and Lee (2002), we demonstrate how enhanced accounting comparability leads to better peer-based valuation performance....

Persistent link: https://www.econbiz.de/10012974666

Accounting Comparability and the Accuracy of Peer-based Valuation Models

Young, Steven - 2019

We examine the link between enhanced accounting comparability and the valuation performance of pricing multiples. Using the warranted multiple method proposed by Bhojraj and Lee (2002, Journal of Accounting Research), we demonstrate how enhanced accounting comparability leads to better...

Persistent link: https://www.econbiz.de/10012865069

IFRS and the use of accounting-based performance measures in executive pay

Voulgaris, Georgios; Stathopoulos, Konstantinos; … - In: The international journal of accounting : TIJA 49 (2014) 4, pp. 479-514

Persistent link: https://www.econbiz.de/10010468634

The implications of research on accounting conservatism for accounting standard setting

Mora, Araceli; Walker, Martin - In: Accounting and business research : a research quarterly … 45 (2015) 5, pp. 620-650

Persistent link: https://www.econbiz.de/10011415011

The determinants of firm-specific corporate governance arrangements, IFRS adoption, and the informativeness of accounting reports : evidence from Brazil

Lopes, Alexsandro Broedel; Walker, Martin; Silva, … - In: Journal of international accounting research 15 (2016) 2, pp. 101-124

Persistent link: https://www.econbiz.de/10011620045